Chapter 13: Lac, Gums, Resins and Other Vegetable Extracts HSN Code

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Sub Chapters under Lac, Gums, Resins and Other Vegetable Extracts

The following Sub Chapters fall under HSN Chapter 13:

Sub Chapter
New GST Rate
Old GST Rate
Description
Sub Chapter
1301
New GST Rate
5%
Old GST Rate
5%
Description
Lac; natural gums, resins, gum:resins and oleoresins (for example, balsams)
Sub Chapter
1302
New GST Rate
5%
Old GST Rate
18%
Description
Vegetable saps and extracts; pectic substances, pectinates and pectates; agar:agar and other mucilages and thickeners, whether or not modified, derived from vegetable products

Case Laws Related to Chapter 13

Order Number
Description
Order Number
GST-ARA-02/2017/B- 06
Description
Nueclear Healthcare Limited (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
TN/AAAR/20/2021(AR)
Description
The Erode City Municipal Corporation (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Order Number
GUJ/GAAR/R/2022/04
Description
Colourtex Industries Private Limited (AAR (Authority For Advance Ruling), Gujarat)
Order Number
TN/24/AAR/2021
Description
Krishna Bhavan Foods And Sweets (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
TN/14/ARA/2021
Description
The Erode City Municipal Corporation (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
07/2021-22
Description
Almora Van Prabhag (AAR (Authority For Advance Ruling), Uttarakhand)
Order Number
KAR ADRG 57/2021
Description
Pine Subsidiary Industry (AAR (Authority For Advance Ruling), Karnataka)
Order Number
MAH/AAAR/SS-RJ/12/2019-20
Description
M/S. Sun Pharmaceutical Industries Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Order Number
R/SPECIAL CIVIL APPLICATION NO. 13679 of 2019, 3209 of 2020, 4468 of 2020, 4456 of 2020, 13893 of 2019, 14141 of 2019
Description
Vimal Yashwantgiri Goswami (Gujarat High Court, Gujarat)

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